Title 5 — BUSINESS TAXES, LICENSES, AND REGULATIONS
Chapter 5.04 — BUSINESS LICENSE TAX
Fortuna Municipal Code · 2026-07 edition · updated 2026-10-02 · Fortuna
§ 5.04.010. Definitions.¶
§ 5.04.020. License and tax required.¶
§ 5.04.030. License – Application.¶
§ 5.04.040. Initial license – Affidavit required.¶
§ 5.04.050. Initial license – Estimates of gross receipts.¶
§ 5.04.060. Initial license – Affidavit and tax payment required.¶
§ 5.04.070. Renewal licenses – Affidavit.¶
§ 5.04.080. Affidavits – Audit and inspection for verification.¶
§ 5.04.090. Inspection of records required.¶
§ 5.04.100. Information confidential.¶
§ 5.04.110. Determination of tax by finance department – Authority.¶
§ 5.04.120. Determination of tax by finance department – Notice – Hearing.¶
§ 5.04.130. Clerk's authority to extend filing time and compromise claims.¶
§ 5.04.140. Appeals of finance department's decisions.¶
§ 5.04.150. Separate license required for separate places of business.¶
§ 5.04.160. Nontransferability – Location changes.¶
§ 5.04.170. Duplicate licenses.¶
§ 5.04.180. Posting and display of licenses.¶
§ 5.04.190. Tax – Computed on gross receipts.¶
§ 5.04.195. Insurance agents and brokers.¶
§ 5.04.200. Tax – Rentals.¶
§ 5.04.210. Tax – Delivery vehicles.¶
§ 5.04.220. Tax – Nonresident contractors.¶
§ 5.04.230. Tax – Other nonresidential businesses.¶
§ 5.04.240. Tax – Carnivals.¶
§ 5.04.250. Tax – Circuses and kindred performances.¶
§ 5.04.260. Tax – Fortune-tellers and kindred persons.¶
§ 5.04.270. Tax – Coin-operated entertainment devices.¶
§ 5.04.280. Business exempted under higher laws.¶
§ 5.04.290. Periodicals exempted.¶
§ 5.04.300. Charitable undertakings exempted.¶
§ 5.04.310. Disabled veterans exempted.¶
§ 5.04.320. Interstate commerce – Tax adjustment application.¶
§ 5.04.330. Interstate commerce – Application and testimony.¶
§ 5.04.340. Interstate commerce – Adjustment of tax.¶
§ 5.04.350. Interstate commerce – Submission of gross receipts statement.¶
§ 5.04.360. Verified statements required for exemptions.¶
§ 5.04.370. Issuance of tax-free licenses to exempted persons.¶
§ 5.04.380. Revocation of tax-free licenses.¶
§ 5.04.390. Purpose of provisions.¶
§ 5.04.400. Chapter not exclusive of other provisions.¶
§ 5.04.410. Conflicts with state or federal law.¶
§ 5.04.420. Enforcement authority.¶
§ 5.04.430. Inspection authority.¶
§ 5.04.440. Right of entry.¶
§ 5.04.450. Tax deemed debt to city.¶
§ 5.04.460. Remedies cumulative.¶
§ 5.04.470. Tax – Payment due date.¶
§ 5.04.490. Tax – Penalty for late payments.¶
§ 5.04.500. Tax – Audit adjustments.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code